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Mutual Agreement Procedure Statistics 2006-2015

 

In 2006 the OECD began to compile annual statistics on the mutual agreement procedure (MAP) caseloads of all its member countries and of partner economies that agreed to provide such statistics. MAP Statistics up to 2015 were available for each of the countries listed below.


The statistics for each reporting period up to 2015 (generally a calendar year) included:

  • opening inventory of MAP cases on the first day of the reporting period;
  • number of MAP cases initiated during the reporting period;
  • number of MAP cases completed during the reporting period;
  • ending inventory of MAP cases on the last day of the reporting period;
  • cases closed or withdrawn with double taxation during the reporting period; and
  • average cycle time for cases completed, closed or withdrawn during the reporting period.
 

Now available: 2016 MAP Statistics

The MAP statistics to be submitted by members of the Inclusive Framework, under the agreed MAP statistics reporting framework with effect from reporting period 2016, are now available.

In addition, starting with the 2008 reporting period, the statistics of some countries divided MAP cases into cases with OECD member countries and cases with Partner economies (where those countries have provided that information). More information on the MAP reporting framework, including the definitions of terms used in reporting, can be found in the 2007 Report "Improving the Resolution of Tax Treaty Disputes".

 

The 2015 statistics revealed that at the end of the 2015 reporting period, the total number of open MAP cases reported by OECD member countries was 6176, a 14% increase as compared to the 2014 reporting period and a 163% increase as compared to the 2006 reporting period (MAP cases involving two OECD member countries are double-counted in this total). For the OECD member countries for which data was provided, the average time for the completion of MAP cases with other OECD member countries was:

  • 20.47 months in the 2015 reporting period;
  • 23.79 months in the 2014 reporting period
  • 23.57 months in the 2013 reporting period;
  • 25.46 months in the 2012 reporting period;
  • 25.59 months in the 2011 reporting period;
  • 27.30 months in the 2010 reporting period;
  • 22.82 months in the 2009 reporting period;
  • 22.42 months in the 2008 reporting period;
  • 18.93 months in the 2007 reporting period; and
  • 22.10 months in the 2006 reporting period.

 

 

OECD member countries

(click on the country name for the statistics by year for that country)

Australia

Austria

Belgium

Canada Chile

‌‌

Czech Republic

Denmark

Estonia

Finland France
Germany

Greece

Hungary

Iceland Ireland

Israel

Italy

Japan

Korea ‌‌Latvia Latvia

Luxembourg

Mexico

Netherlands

New Zealand Norway

‌‌

Poland

‌‌

Portugal

Slovak Republic

Slovenia Spain

Sweden

Switzerland

‌‌‌

Turkey

United Kingdom United States 

Partner economies

(click on the country name for the statistics by year for that country)

Argentina_small

Argentina

China

Costa Rica

Lithuania_small

Lithuania South Africa 

 

The tables below show the number of new MAP cases initiated in 2006 through 2015 and the inventory of open MAP cases at the end of each reporting period for OECD member countries and for certain Partner economies that have provided statistics. For detailed country-by-country statistics, please click on the country name for a link to the statistics for that country.

 

Number of New MAP Cases Initiated by Reporting Period

OECD member countries

   

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Australia

9

13

8

19

21

10

10

8

10 14

Austria

29

26

36

30

38

35

61

41

49 43

Belgium

31

30

71

213

120

120

151

124

205

428

Canada

76

70

85

103

101

94

87

127

127 130

Chile

0

0

0

0

0

0

0

0

0 0

Czech Republic

5

10

5

6

8

12

13

7

12 11

Denmark

15

18

21

22

20

24

24

22

43 52

Estonia

--

--

--

--

--

0

0

0

1 2

Finland

1

11

8

5

11

13

14

56

49 20

France

104

100

154

169

135

173

181

216

201 173

Germany

212

186

177

177

150

306

277

267

374 363

Greece

1

2

--

--

--

5

3

3*

4 6

Hungary

4

3

1

2

1

0

1

2

4 4

Iceland

1

0

0

0

0

1

2

1

4 1

Ireland

3

3

2

6

7

6

12

12

5 13

Israel

--

--

--

--

4

9

5

3

3 2

Italy

14

20

14

31

22

41

45

52

89 80

Japan

37

49

40

44

34

22

31

36

45 38

Korea

8

9

13

25

13

24

22

23

33 42
Latvia_small

Latvia

-- -- -- -- -- -- -- 0 0* 3

Luxembourg

22

31

31

25

35

75

39

45

116 212

Mexico

14

11

5

10

4

5

17

12

4 3

Netherlands

80

57

--

64

51

34

83

75

87 128

New Zealand

4

5

2

6

4

4

3

14

28 7

Norway

15

21

30

21

16

7

10

26

18 33

Poland

11

7

19

14

7

9

5

19

18 6

Portugal

10

7

5

14

17

15

17

6

11 11

Slovak Republic

0

--

1

1

3

4

1

2

2 3

Slovenia

--

--

3

0

2

2

3

6

11 5

Spain

18

67

24

24

24

18

36

25

33 30

Sweden

72

61

104

64

104

111

100

65

91 92

Switzerland

--

45

99

119

65

112

120

131

109 148

Turkey

0

2

1

3

4

0

0

2

2 2

United Kingdom

--

55

44

56

68

54

69

79

117 115

United States

240

257

308

326

252

279

236

403

354 289

TOTAL

1036

1176

1311

1599

1341

1624

1678

1910

2259 2509

* Where a country did not report the number of new MAP cases initiated in the reporting period, this chart uses the number of new MAP cases reported for the preceding reporting period. These numbers are indicated with an asterisk.

Latvia reported MAP statistics to the OECD for the first time for the 2013 reporting period. 

Partner economies

   

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Argentina

--

--

0

1

0

--

--

-- -- 1

China

--

--

--

--

--

--

--

23 29 25

Costa Rica

--

--

--

--

--

--

--

-- 1 0
Lithuania_small

Lithuania††

--

--

--

--

--

--

--

-- -- 0

South Africa

--

--

4

1

5

5

3

2 4 13

TOTAL

--

--

4

2

5

5

3

25

34 39

China reported MAP statistics to the OECD for the first time for the 2013 reporting period.

Costa Rica reported MAP statistics to the OECD for the first time for the 2014 reporting period.

††Lithuania reported MAP statistics to the OECD for the first time for the 2015 reporting period. 

Inventory of MAP Cases at End of Reporting Period

OECD member countries

   

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Australia

16

23

22

23

27

21

21

23

18 22

Austria

144

152

105

120

106

110

137

156

180 185

Belgium

81

95

152

265

142

241

305

317

492 632

Canada

134

153

186

206

225

225

222

235

257 272

Chile

0

0

0

0

0

0

0

0

0 0

Czech Republic

13

13

4

8

13

14

16

21

26 33

Denmark

82

82

79

86

67

57

55

57

72 148

Estonia

--

--

--

--

--

0

0

0

1 1

Finland

12

22

20

22

32

37

50

103

109 95

France

254

233

328

427

490

539

551

618

549 566

Germany

476

527

519

543

484

702

787

858

1029 1147

Greece

4

5

5*

5*

5*

27

30

30*

35 28

Hungary

12

9

10

7

8

4

2

4

8 11

Iceland

1

1

0

0

0

1

1

0

1 0

Ireland

4

6

7

13

16

17

22

26

25 28

Israel

--

--

--

13

13

14

17

18

17 17

Italy

52

63

56

67

80

102

130

174

250 319

Japan

67

85

82

90

75

61

70

65

77 95

Korea

28

30

30

47

44

59

65

80

98 139

Latvia

-- -- -- -- -- -- 0 0* 0* 1

Luxembourg

31

34

35

38

59

109

76

72

123 137

Mexico

26

23

14

18

12

11

19

14

16 15

Netherlands_small

Netherlands

120

151

127

118

97

99

140

123

198 259

New Zealand

2

4

1

3

1

1

3

13

18 7

Norway

25

32

42

51

52

44

36

49

48 68

Poland

26

25

33

32

26

28

29

44

40 42

Portugal

43

45

47

47

41

42

47

27

27 31

Slovak Republic

1

4

5

6

7

9

9

15

14 21

Slovenia

--

--

3

1

2

4

4

10

16 12

Spain

55

109

66

76

84

87

82

79

78 93

Sweden

94

100

125

103

134

163

198

183

186 192

Switzerland

33

33

88

143

142

187

231

256

271 328

Turkey

2

3

2

4

8

4

2

4

4 5

United Kingdom

84

109

126

120

131

133

143

160

190 229

United States

430

500

578

724

705

686

573

732

956 998
TOTAL

2352

2671

2897

3426

3328

3838

4073

4566

5429 6176

* In those cases where a country did not report the number of outstanding cases at the end of a reporting period, these tables use the number of cases reported for the end of the preceding reporting period (if that number was not available, the table uses the number reported at the end of the subsequent reporting period). These cases are indicated with an asterisk.

Latvia reported MAP statistics to the OECD for the first time for the 2013 reporting period.

Partner economies

   

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Argentina

--

--

2

3

3

3*

3*

3*

3* 6

China

--

--

--

--

--

--

--

43

55 99

Costa Rica

--

--

--

--

--

--

--

--

1 0
Lithuania

Lithuania††

--

--

--

--

--

--

--

--

-- 2

South Africa

--

--

0

1

4

6

6

6

8 18
TOTAL

--

--

2

4

7

9

9

52

67 125

* In those cases where a country did not report the number of outstanding cases at the end of a reporting period, these tables use the number of cases reported for the end of the preceding reporting period (if that number was not available, the table uses the number reported at the end of the subsequent reporting period). These cases are indicated with an asterisk.

China reported MAP statistics to the OECD for the first time for the 2013 reporting period.

Costa Rica reported MAP statistics to the OECD for the first time for the 2014 reporting period.

Lithuania reported MAP statistics to the OECD for the first time for the 2015 reporting period.

 

Australia

Austria

Belgium

Canada

Chile

Czech Republic

Denmark

Estonia

Finland

France

Germany

Greece

Hungary

Iceland

Ireland

Latvia

Israel

 Italy

Japan

Korea

Latvia

   

Luxembourg

Mexico

Netherlands

New Zealand

Norway

 

Poland

Portugal

Slovak Republic

Slovenia

Spain

 

Sweden

Switzerland

Turkey

United Kingdom

United States

Lithuania_small  

Argentina

China

Costa Rica

Lithuania

South Africa

 
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